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real property in the county owned by the operator or thereafter acquired before the lien expires. The lien shall have the force, effect and priority of a tax lien and shall continue for ten (10) years from the filing of a certificate unless sooner released or otherwise discharged. (c) Warrant for collection of tax. At any time within three (3) years after the recording of a certificate of lien, the finance director or his designated agent may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any taxes, penalties and interest required to be paid to the city under this article. The warrant shall have the same effect as a writ of execution and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. (d) Seizure and sale. In lieu of issuing a warrant under subsection (c), at any time within three (3) years after an assessment was issued or a certificate of lien was recorded under subsection (b), the finance director or his designated agent may collect the delinquent amount by seizing or causing to be seized any property, real or personal, of the operator and sell any non -cash or nonnegotiable property or a sufficient part of it at public auction to pay the amount of tax due together with any penalties and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the operator not exempt from execution under provisions of the Code of Civil Procedure. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. NS-2648, § 9, 4-5-04) Sec. 35-138. Violations. (a) Any operator or other person who fails or refuses to register as required herein or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the finance director, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and upon conviction thereof, is punishable as provided for in section 1-8 of this Code. Each day any such violation of this article shall continue shall constitute a separate offense. (b) Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this article to be made is guilty of a misdemeanor and is punishable as aforesaid. (c) Any operator violating any of the other mandatory provisions of this article shall be guilty of misdemeanor and is punishable as aforesaid. The commencement of criminal proceedings shall neither preclude nor abate administrative or civil actions to collect taxes due under this article. (d) It shall not be a defense to violations of this article that the operator, including a resident manager, had forwarded any return due or taxes collected to its principal or corporate headquarters, nor that any failure to file or remit taxes was based on the direction or inaction of such principal or corporate headquarters. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92) Sec. 35-139. Security for collection of the tax. (a) To ensure compliance with hotel visitors tax payment requirements, the finance director shall require each new operator subject to such requirements to deposit with the city within one (1) year after the effective date of this article, or within thirty (30) days after commencing business, whichever is later, such security in a form acceptable to the finance director in the amount not greater than the person's estimated average liability for the first period for which a return must be filed or the sum of ten thousand dollars ($10,000.00), whichever is the lesser. To recover hotel visitors taxes, including penalties and interest, remittable by the depositor, the finance director may apply the security deposited with the finance director. City PiNaPPAKil RFP No. 23-%-5 186 PaN@/196